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TMI Blog2008 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. These are the applications for waiver of the requirement of pre-deposit of penalty confirmed by the impugned order-in-appeal No. 84-86/Cus/Appl/Jal/08 dt. 29-8-08. The Appellants imported consignments of Garlic from Pakistan and they had also obtained Phytosanitary Certificate from the concerned authority in Pakistan in respect of consignments under reference bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions which is cleared from the fact that the importer had obtained Phytosanitary Certificate from the concerned authority in Pakistan; that if in spite of this, the goods are found to be sub-standard and unfit for consumption, the Appellant cannot be blamed, that a part of the consignment of 2596 bags had been cleared by the Customs without any objection, that in view of this there was no case for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed. He also pleaded that the Hon ble Punjab Haryana High Court s judgment in the case of Kamal Kapoor (supra) is not applicable to this case as in that case, Kamal Kapoor was person who has purchased the goods imported by another person and question was whether he was liable for penalty under Section 112(b) of Customs Act while in this case, the question is about the Appellant s liability fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods liable to confiscation under Section 111, or abets the doing or omission of such an act. From a plain reading of this provision it is clear that for imposition of penalty under Section 112(a), the mens rea is not required. The judgment of Hon ble Punjab Haryana High Court in case of CC v. Kamal Kapoor (supra) is not applicable to the facts of this fact as in that case the question was impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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